1. This Order may be cited as the Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001 and shall come into force on 1st April 2001 and shall have effect in relation to supplies, acquisitions or importations made on or after that date.

2. In paragraph (f) of item 2 of Group 12( 2 ) (drugs, medicines, aids for the handicapped, etc ) of Schedule 8 to the Value Added Tax Act 1994 (zero rating) for “5” there shall be substituted “11”.

3. After item 2 there shall be inserted—

“ 2A The supply of a qualifying motor vehicle—

(a) to a handicapped person—

(i) who usually uses a wheelchair, or

(ii) who is usually carried on a stretcher,

for domestic or his personal use; or

(b) to a charity for making available to such a handicapped person by sale or otherwise, for domestic or his personal use. ” .

4. In item 5 after “2,” insert “2A,”.

5. In Note (5) delete “and 2” and insert “, 2 and 2A”.

6. After Note (5K) there shall be inserted—

“ (5L) A “qualifying motor vehicle” for the purposes of item 2A is a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver)—

(a) that is designed or substantially and permanently adapted to enable a handicapped person—

(i) who usually uses a wheelchair, or

(ii) who is usually carried on a stretcher,

to enter, and drive or be otherwise carried in, the motor vehicle; or

(b) that by reason of its design, or being substantially and permanently adapted, includes features whose design is such that their sole purpose is to allow a wheelchair used by a handicapped person to be carried in or on the motor vehicle. ” .